Make Your Tax Return Less Taxing: Even the Swiss have Trouble Fully Understanding Their Income Tax System. The Array of Taxes, Including Tax at Source, On-Account Payments, A Safeguard Tax--Plus Differences Between Almost Every Canton, Town and Village--can be More Than a Little Confusing. And of Course, Nothing is in English. So, Let's Look at Some Ways to Make Filing Your Return a Little Easier (Money‪)‬

First, let's consider the different levels of income and wealth tax. The Swiss tax system may seem daunting to someone from abroad, since the country comprises 26 cantons and (although shrinking due to consolidation) still over 2,600 communities. While the federal tax rate is the same for everyone, there are huge differences between cantonal/community tax rates. An individual is subject to federal and cantonal/communal taxation, whether they are resident in Switzerland on a permanent or temporary basis. Temporary residence is granted, providing the individual stays in Switzerland either for: 1) at least 50 days carrying out a professional activity; or 2) for at least 90 days as a non-professional. The most important individual taxes are levied on income and private assets.